EIGHTH SCHEDULE [See clause (aa) of sub-section (2) of section 3] Table 1 S.No Description Heading Nos. of the First Schedule to the Customs Act, 1969 (IV of 1969) Rate of Sales Tax Condition Amended Bill 2015-16 NEW / inserted Deletion or Omitted Substituted (1) (2) (3) (4) (5) 1 Soyabean meal 2304.0000 5% 10% 3 Directly reduced iron 72.03 5% 4 Oilseeds meant for sowing. 6 Plant and machinery not manufactured locally and having no compatible local substitutes Respective headings 5% 10% Respective headings 5% 10% Import thereof subject to the condition that the concerned department of the Division dealing with the subject of oil seed certifies that the imported seeds are fungicide and insecticide treated and are meant for showing. (i) On import of such plant and machinery by registered manufacturers, post-dated cheque(s) equal to the differential amount of sales tax payable at import stage, shall be submitted to the customs authorities, which shall be returned on furnishing proof of filing of first sales tax return after import of such machinery, showing the import of such machinery; (ii) On import by commercial importers, good-for-payment cheque, bank guarantee, pay order or treasury challan showing deposit, equal to the differential amount of sales tax payable at import stage, shall be submitted to the customs authorities, which shall be returned back, or as the case may be, refunded, after evidence of subsequent supply to registered manufacturers or
industrial users is furnished to the customs authorities; (iii) Supply of such imported plant and machinery by commercial importers to unregistered persons or persons other than manufacturers shall be liable to standard rate of tax, and evidence to that effect shall be produced to the customs authorities for release of the above mentioned instruments or refund of the amount paid at import stage; (iv) Subsequent supply of plant and machinery imported or acquired by registered manufacturers to unregistered persons or persons other than manufacturers shall be liable to tax at standard rate; and (v) the validity period of instruments furnished under this provision shall not be less than one hundred and twenty days. Explanation. For the purpose of this provision, plant and machinery means such plant and machinery as is used in the manufacture or production of goods. 7 Flavoured milk 0402.9900 10% Sold in retail packing under a 8 Yogurt 0403.1000 10% Sold in retail packing under a 9 Cheese 0406.1010 10% Sold in retail packing under a 10 Butter 0405.1000 10% Sold in retail packing under a 11 Cream 04.01 and 04.02 10% Sold in retail packing under a 12 Desi ghee 0405.9000 10% Sold in retail packing under a 13 Whey 04.04 10% Sold in retail packing under a
S.No Description Heading Nos. of the First Schedule to the Customs Act, 1969 (IV of 1969) Rate of Sales Tax Condition (1) (2) (3) (4) (5) 14 Milk and cream, concentrated and added sugar or other sweetening matter 15 Poultry feed, cattle feed, and their ingredients except soya bean meal of PCT heading 2304.0000 and oilcake of cottonseed falling under PCT heading 2306.1000 0402.1000 10% Sold in retail packing under a 2301.2090, 2305.0000, 2306.2000, 2306.3000, 2306.4100, 2306.5000, 2309.9010, 2309.9020, 2309.9090, 2936.2100, 2936.2200, 2936.2300, 2936.2400, 2936.2500, 2936.2600, 2936.2700, 2936.2800, and 2306.4900 (Rape Seed Meal), 2308.9000 (Guar Meal), 2303.1000 (Corn Gluton Feed /Meal),2303.1000 (Residues of starch manufacture and similar residues), 3507.9000 (Enzymes other), 2302.1000 (Maize Bran), 2302.2000 (Rice Bran), 2302.3000 (Wheat Bran), 5%
2302.4000 (Other Cereals), 2302.5000 (Bran of Leguminous Plants),2306.7000 (Oil- cake and other Solid residues of Maize (corn) germ), 2306.4900 (Sesame Cake), 2306.9000 (Sesame Meal/other Meal), 2842.1000 (Double or complex silicates, including aluminosili cates whether or not chemically defined), 2301.2010 (Fish Meal), 0505.9000 (Poultry by product Meal), and the following items only of Feed Grade: 2827.6000 (Potassium Lodide), 2833.2990 (Manganese Sulphate), 2833.2600 (Zinc Sulphate), 2817.4000 (Zinc Oxide), 2833.2500 (Copper Sulphate), 2833.2910 (Ferrous Sulphate), 2915.5000 (Propionic acid, its salts and esters), 2930.4000 (DL Methionine), 2930.4000 (Methionin e Hydroxy Analogue (liquid)), 2922.4100 (Lysine Monohydro Chloride /sulphate), 2923.2000
16 Incinerators of disposal of waste management, motorized sweepers and snow ploughs (Lecithins), 2923.9000 (Betafin), 2922.4290 (Arganine), 2934.9910 (Furazolidone), 2922.5000 (Threonine),2835.2600 (Mono Calcium Phosphate),2835.2500 (Di Calcium Phosphate), and 2835.2600 (Mono Di Calcium Phosphate) 8417.8000, 8430.2000 and 8479.8990 5% 17 Re-importation of foreign origin goods which were temporarily exported out of Pakistan 99.18 5% Subject to similar conditions as are envisaged for the purposes of customs duty under the Customs Act,1969, and taxable value shall be the value determined under PCT heading 99.18 of the said Act increased by customs duty payable 18 Reclaimed lead Respective headings 5% If supplied to recognized manufacturers of lead and lead batteries. 19 Waste paper 47.07 5% 20 Plant, machinery, equipment and specific items used in production of biodiesel Respective headings 5% The Alternative Energy Development Board (AEDB), Islamabad shall certify in the prescribed manner and format as per Annex-B, as given in the Sixth Schedule, that the imported goods are bonafide project requirement. The goods shall not be sold or otherwise disposed of within a period of five years of their import except with the prior approval of the FBR and payment of customs duties and taxes leviable at the time of import
S.No Description Heading Nos. of the First Schedule to the Customs Act, 1969 (IV of 1969) Rate of Sales Tax Condition (1) (2) (3) (4) (5) 21 Rapeseed, sunflower seed and canola seed 1205.0000, 1206.0000 16% On import by solvent extraction industries 22 Soya bean seed 1201.1000 6% On import by solvent extraction industries, subject to the condition that no refund of input tax shall be admissible ; 23 Secondhand and worn 6309.0000 5% clothing or footwear 25 Agricultural tractors 8701.9020 10% 26 Tillage and seed bed preparation equipment: (i) Rotavator 8432.8010 (ii) Cultivator 8432.2910 (iii) Ridger 8432.8090 (iv) Sub soiler 8432.3090 (v) Rotary slasher 8432.8090 (vi) Chisel plow 8432.1010 (vii) Ditcher 8432.1090 (viii) Border disc 8432.2990 (ix) Disc harrow 8432.2100 (x) Bar harrow 8432.2990 (xi) Mould board plow 8432.1090 (xii) Tractor rear or front 8430.6900 blade (xiii) Land leveler or land planer 8430.6900 (xiv) Rotary tiller 8432.8090 (xv) Disc plow 8432.1090 (xvi) Soil-scrapper 8432.8090 7%
(xvii) K.R.Karundi 8432.8090 (xviii) Tractor mounted trancher 8701.9020 (xix) Land leveler 8430.6900 27 Seeding or planting equipment (i) Seed-cumfertilizer drill (wheat, rice barley, etc.) 8432.3010 (ii) Cotton or maize planter 8432.3090 with fertilizer attachment (iii) Potato planter 8432.3090 (iv) Fertilizer or manure 8432.4000 spreader or broadcaster (v) Rice transplanter 8432.3090 (vi) Canola or sunflower drill 8432.3010 (vii) Sugarcane planter 8432.3090 28 Irrigation, drainage and agrochemical application equipment: (i) Tubewells filters or strainers (ii) Knapsack sprayers (iii) Granular applicator (iv) (v) (vi) Boom or field sprayers Self propelled sprayers Orchard sprayer 29 (i) Harvesting, threshing and storage equipment: (ii) Wheat thresher (iii) Maize or groundnut thresher or sheller (iv) Groundnut digger (v) Potato digger or harvester (vi) Sunflower thresher (vii) (viii) (ix) (x) (xi) (xii) (xiii) (xiv) (xv) (xvi) Post hole digger Straw balers Fodder rake Wheat or rice reaper Chaff or fodder cutter Cotton picker Onion or garlic harvester Sugar harvester Tractor trolley or forage Wagon Reaping machines 8421.2100, 8421.9990 8424.2010 8424.2010 8424.2010 8424.2010 8424.2010 8433.5200 8433.5200 8433.5300 8433.5200 8433.4000 8433.5200 8433.5200 8716.8090 8433.5100 7% 7% 7%
(xvii) (xviii) Combined harvesters Pruner/shears 30 Post-harvest handling and processing & miscellaneous machinery: (i) (ii) Vegetables and fruits cleaning and sorting or grading equipment Fodder and feed cube maker equipment 8437.1000 8433.4000 7%
Table-2 Plant, machinery, equipment and apparatus, including capital goods, specified in column (2) of the Annexure below, falling under the HS Codes specified in column (3) of that Annexure, shall be charged to sales tax at the rate of five percent, except goods mentioned in serial numbers 1, 5 and 6 of the Annexure which shall be charged at the rate of ten percent, subject to the following conditions, besides the conditions specified in column (4) of the Annexure, namely:- Annexure S. No Description PCT heading Conditions (1) (2) (3) (4) 1 Machinery and equipment for development of grain handling and storage facilities. Respective Headings 3 Following items imported by Call Centers, Business Processing Outsourcing facilities duly approved by Pakistan Telecommunication Authority. 1 Telephone sets/head sets. 8517.1100 2 Cat 5/Cat 6/Power cables 8544.4990 3 PABX Switch 8517.6290 4 Plasma TV 8528.7212 5 Dedicated telephone exchange 8517.6290 system for call centres 6 Other digital cell recorders 8519.8990 5 Complete plants for relocated industries Respective Headings NIL 6 Machinery, equipment and other capital Respective Headings NIL goods meant for initial installation, balancing, modernization, replacement or expansion of oil refining (mineral oil, hydro- cracking and other value added petroleum products), petrochemical and petrochemical downstream products including fibers and heavy chemical industry, cryogenic facility for ethylene storage and handling. 7 Proprietary Formwork System for 7308.4000 (i) If not manufactured building/structures of a height of 100 ft locally and imported by and above and its various items/ the construction components consisting of the following, companies registered namely:- with the Pakistan 1 Plastic tube. 3917.2390 Engineering Council; 2 Plastic tie slot filters/plugs, plastic 3926.9099 3 cone. Standard steel ply panels, Special 7308.4000 (ii) the system is to be procured from a well sized steel ply panels, wedges, tube renowned international NIL NIL
clamps (B-Type & G Type), push/pull props, brackets (structure), steel soldiers (structure), drop head, standard, prop tic, buard rail post (structure), coupler brace, cantilever frame, decking beam/infill beam and doorway angles. 4 Lifting Unit (Structure) 7308.9090 5 Bolts, tie bolts, anchor bolt 7318.1590 assembly (fastener), anchor screw (fastener). 6 Nuts 7318.1690 7 Steel pins, tie wing nut (fastener). 7318.1900 8 Steel washers, water plate 7318.2290 (fastener). 9 Adjustable base jack (thread rod with nut and steel plate), adjustable fork head (threaded rod with nut and steel channel). 8425.4900 manufacturer; (iii) a certificate from one of the following International Preshipment Inspection Companies/Survey Firms to the extent that all the components/parts are to be used in the Proprietary Formwork System for construction of structures/buildings of more than 100 feet height, is produced, namely:- (a) Messrs Lloyds of London; (b) Messrs Quality Tech, LLC; (c) Messrs ABS; (d) Messrs Bureau Veritas; and (e) Messrs SGS; and (iv) The Pakistan Engineering Council shall certify that the imported Proprietary Formworks System conform to the requirement of the Company s project..